FED Exceptions for Non-Quarantined Residential Dwellings

Treasury Laws Amendment (Removing the Widows and Spouses Tax) Bill 2026

Opposition Bill

13 Aug 2026: MPs in the first house are debating whether this bill is a good idea in principle.

Senate

House of Representatives

Assent

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Topics

inheritance land tax property ownership relationship breakdown residential property tax exemptions

Introduced by: Senator Matthew Canavan (NAT)

Links to official parliament websites

Official page: progress through parliament

Effects of this bill

If this bill passes, it means that:

Taxpayers can ignore certain ownership rules when determining when a residential dwelling was last acquired.
Taxpayers can ignore those same rules when deciding if a residential dwelling is a new residential dwelling.
Surviving spouses can keep the non-quarantined status of a home; this applies if the deceased spouse acquired the interest early enough or if the home was a new residential dwelling.
Surviving co-owners who are not spouses can keep the non-quarantined status of a home; this applies if both owners acquired their interests early enough or if the home was a new residential dwelling for both.
People who acquire a home interest through a relationship breakdown can keep the non-quarantined status; this applies if the previous owner acquired the interest early enough or if the home was a new residential dwelling.